Hem Holdings exempt from corporate governance norms for Q4FY26

Hem Holdings And Trading Limited is not required to comply with Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the half year ended March 31, 2026, due to its financial metrics falling below prescribed thresholds. The company disclosed that its paid-up equity share capital and net worth as of March 31, 2026, were less than ₹10 crore and ₹25 crore respectively. Consequently, the entity falls under the exemption criteria provided in the regulations.

Regulatory Exemption Details

Pursuant to Regulation 15(2) of the SEBI (LODR) Regulations, 2015, compliance with specific corporate governance provisions does not apply to the company. The relevant regulations from which Hem Holdings And Trading Limited is exempt include Regulations 17 through 27, specific clauses of Regulation 46, and Para C, D, and E of Schedule V.

Financial Thresholds

The following table outlines the financial limits that determine the applicability of these regulations:

Financial Metric	Threshold Limit	Company Status as on March 31, 2026
Paid-up Equity Share Capital	₹10 crore	Less than ₹10 crore
Net Worth	₹25 crore	Less than ₹25 crore

The confirmation was submitted to BSE Limited on May 27, 2026, by Ravi Manoharlal Kharwad, Managing Director of Hem Holdings And Trading Limited.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
0.0%	0.0%	0.0%	0.0%	+324.24%	+4,966.67%

Hem Holdings and Trading Limited returned to profitability in the financial year ended March 31, 2026, reporting a net profit of ₹61.15 lakh compared to a net loss of ₹120.31 lakh in the previous year. The turnaround was driven by a significant reduction in total expenses to ₹10.18 lakh from ₹157.77 lakh in FY25, alongside a rise in revenue from operations to ₹71.13 lakh from ₹29.96 lakh. The company's board approved the audited standalone financial results for the quarter and year ended March 31, 2026, at a meeting held on May 27, 2026.

Financial Performance

For the quarter ended March 31, 2026, the company reported a net profit of ₹5.83 lakh, reversing the net loss of ₹126.78 lakh recorded in the corresponding quarter of the previous year. Revenue from operations for the quarter stood at ₹7.98 lakh. Total income for the full year increased to ₹71.34 lakh from ₹37.46 lakh in the previous year. The statutory auditor, B.M. Gattani & Co., issued an unmodified opinion on the results.

Metric	FY26 (₹ in lakh)	FY25 (₹ in lakh)
Net Profit	61.15	(120.31)
Total Income	71.34	37.46
Total Expenses	10.18	157.77
Earnings Per Share (Basic)	25.48	(50.13)

Operational Updates

The board approved the transfer of the Registrar and Transfer Agent (RTA) responsibilities from MUFG Intime India Pvt. Ltd. (Mumbai) to MUFG Intime India Pvt. Ltd. (Delhi). The company confirmed that there were no investor complaints pending at the end of the quarter. The trading window for insiders, which closed on April 1, 2026, will reopen 48 hours after the financial results are made public.